Michaela Merz

Guidelines on the audit of the VAT Mini One Stop shop

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The EU Commission published additional guidelines on the audit of the VAT Mini One Stop Shop. These additional MOSS guidelines are available on the EU Commission’s website (Link).

The guidelines include additional information about how to contact taxable persons as part of an VAT audit and the method businesses should use to provide the information required by an audit. 

The best method for the exchange of information should be agreed between taxable person and the tax authority and should depend on what electronic means

is available to both. One possibility is to use a standard audit file for MOSS (SAF-MOSS), in xml format.

Member States will accept the SAF-MOSS format (in XML) if a business chooses to use it to supply the requested information.

Countries that will apply this recommendation

AT, BE, BG, CZ, DK, EE, ES, FI, HR, HU, IE, LT, LU, MT, NL, PL, PT, SE, SI, SK, UK

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